Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

State Responsibility Area Fire Prevention Fees

Public Resources Code

CHAPTER 1.5 STATE RESPONSIBILITY AREA FIRE PREVENTION FEES

Article 2. Appeals Process

Section 4228

4228. Refunds. If the department determines that a person is entitled to a refund of all or part of the fire prevention fee paid pursuant to this chapter, the person shall make a claim to the State Board of Equalization pursuant to Chapter 5 (commencing with Section 55221) of Part 30 of Division 2 of the Revenue and Taxation Code.

History—Added by Stats. 2011, Ch. 8x1 (ABx1 29), in effect July 8, 2011.